CBP Ruling N212585 — The tariff classification of snowman that makes snow from China.

Tariff classification

Headings: 8424

Product description

You included a sample and descriptive literature. The item under consideration is a snowman snow machine. The forty inch tall snowman generates a non toxic evaporating snowfall. It is a special effects machine that is used as a Christmas decoration as it sprays specifically formulated snow from the snowman’s hat. The evaporative snow dissipates when sprayed from 15 to 20 feet in the air. The snowman comes with six bottles of snow fluid concentrate. The snowman should be used on a secure, dry and level surface. It is remote control activated. This merchandise may also be subject to the Toxic Substances Control Act (TSCA), which is regulated by the U.S. Environmental Protection Agency (EPA). The TSCA Assistance Information Service (TSCA Hotline) provides both general and technical information on TSCA regulations. Services are provided to industry, labor and trade organizations, environmental groups, and the general public. The TSCA Assistance Information Service can be reached by phone at (202) 554-1404, or by accessing the following website: www.epa.gov/epahome/hotline.htm.

CBP rationale

The applicable subheading for the snowman making snow will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Mechanical appliances…for…spraying liquids…and similar appliances;…parts thereof: Other appliances: Other.

Full text

N212585 April 16, 2012 CLA-2-84:OT:RR:NC:1:106 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Mr. Darren Yokopenic Sr. Manager Import Compliance, LCB HSN 1HSN Drive, St Petersburg, FL 33729 RE: The tariff classification of snowman that makes snow from China. Dear Mr. Yokopenic: In your letter dated April 4, 2012 you requested a tariff classification ruling. You included a sample and descriptive literature. The item under consideration is a snowman snow machine. The forty inch tall snowman generates a non toxic evaporating snowfall. It is a special effects machine that is used as a Christmas decoration as it sprays specifically formulated snow from the snowman’s hat. The evaporative snow dissipates when sprayed from 15 to 20 feet in the air. The snowman comes with six bottles of snow fluid concentrate. The snowman should be used on a secure, dry and level surface. It is remote control activated. This merchandise may also be subject to the Toxic Substances Control Act (TSCA), which is regulated by the U.S. Environmental Protection Agency (EPA). The TSCA Assistance Information Service (TSCA Hotline) provides both general and technical information on TSCA regulations. Services are provided to industry, labor and trade organizations, environmental groups, and the general public. The TSCA Assistance Information Service can be reached by phone at (202) 554-1404, or by accessing the following website: www.epa.gov/epahome/hotline.htm. The applicable subheading for the snowman making snow will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Mechanical appliances…for…spraying liquids…and similar appliances;…parts thereof: Other appliances: Other. ” The rate of duty will be 1.8%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Matthew Sullivan at (646) 733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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